Corinthians granted 5,000 share options to employees at an exercise price of P5 per share. The  grant date is January 1, 2021 and the options are subject to a two –year vesting period. The grant  date fair value of each option was P40. At December 31, 2021, Corinthians Company modified the grant by extending the vesting period  to June 30, 2023. Management expects that the number of options outstanding as of December  31, 2022, the original vesting date, would be 4,500. The actual number of options outstanding at December 31, 2022 was 4,200 of which only 4,000  vested on June 30, 2023. Compensation expense for 2021 – 2023

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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Corinthians granted 5,000 share options to employees at an exercise price of P5 per share. The 
grant date is January 1, 2021 and the options are subject to a two –year vesting period. The grant 
date fair value of each option was P40.

At December 31, 2021, Corinthians Company modified the grant by extending the vesting period 
to June 30, 2023. Management expects that the number of options outstanding as of December 
31, 2022, the original vesting date, would be 4,500.

The actual number of options outstanding at December 31, 2022 was 4,200 of which only 4,000 
vested on June 30, 2023.

Compensation expense for 2021 – 2023

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